2013-12-10T10:04:29-06:00 2013-05-31 BROOKS MCGINNIS & COMPANY LLC 5871 GLENRIDGE DR NE STE 200 ATLANTA GA 303285305 990 2012-06-01 580566169 DARLINGTON SCHOOL INC DARL 7062356051 1014 CAVE SPRING ROAD ROME GA 30161 ELIZABETH POLLARD 7062356051 2013-12-10 false STEVEN E TRUMBO 4045314940 2013-12-10 2012 2015-11-30 17:44:51Z THOMAS C WHITWORTH 1014 CAVE SPRING ROAD ROME GA 30161 54996449 false X WWW.DARLINGTONSCHOOL.ORG X 1922 GA TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. 27 26 272 60 0 4928245 2775874 21241051 21193799 937645 1191604 77903 31786 27184844 25193063 5129224 5134760 0 10123801 10233310 0 1112000 11118153 11061754 26371178 26429824 813666 -1236761 93449107 94246280 28124684 26536376 65324423 67709904 TO EMPOWER STUDENTS TO LEARN WITH PASSION, ACT WITH INTEGRITY, AND SERVE WITH RESPECT. false false 22428790 5134760 22037146 EDUCATION FOR APPROXIMATELY 900 STUDENTS, 185 OF WHOM ARE BOARDING. 22428790 true true false false false false false false false true true true false false true true true false true false false false false false true false false false true true true false false false false false false false true false false true false false false false false false false false true 57 0 true 272 true false false false false false false false false false false X 27 26 false false false false false false false true true false false true true true true true true true true false GA X X ELIZABETH POLLARD 7062356051 1014 CAVE SPRING ROAD ROME GA 30161 WILLIAM D CORNWELL 3.00 X 0 0 0 LAURA H DAVIS 3.00 X 0 0 0 JERE A DRUMMOND 3.00 X X 0 0 0 NORMAN FLETCHER 3.00 X 0 0 0 MICHAEL A KAHN 3.00 X 0 0 0 JEFFERY R GARDNER 3.00 X 0 0 0 ROGER H TILLERY 3.00 X 0 0 0 P ALSTON GLENN 3.00 X 0 0 0 JOHN R WARE 3.00 X 0 0 0 RITA GRIFFIN 3.00 X 0 0 0 MARY H HEANER 3.00 X 0 0 0 EMILY HJORT 3.00 X 0 0 0 JOHN G HUNTER 3.00 X 0 0 0 GEORGE H JOHNSON 3.00 X 0 0 0 WILLIAM A KELLY 3.00 X 0 0 0 ELIZABETH W KEMPSHALL 3.00 X 0 0 0 JEFFREY J MAUER 3.00 X 0 0 0 WILLIAM A MITCHELL 3.00 X 0 0 0 JOYCE R NEELY 3.00 X 0 0 0 LINDA F OWENS 3.00 X X 0 0 0 WRIGHT W SMITH 3.00 X 0 0 0 FRANK D STEGALL 3.00 X 0 0 0 EDWIN C WATTERS 3.00 X 0 0 0 STEPHEN E WILHOITE 3.00 X 0 0 0 JAMES R WILSON 3.00 X X 0 0 0 LEONARD W WOOD 3.00 X 0 0 0 THOMAS C WHITWORTH 40.00 X 285179 0 31626 ELIZABETH W POLLARD 40.00 X 125996 0 21483 JOSEPH W MONTGOMERY 40.00 X 159966 0 24237 JAMES M MILFORD 40.00 X 130964 0 21993 702105 99339 4 false true false SODEXO INC AFFILIATES PO BOX 536922 ATLANTA GA 303536922 FACILITY 2034559 SAGE DINING SERVICES INC 222 BOSLEY AVE SUITE B-7 TOWSON MD 21204 FOOD SERVICE 1264059 2 55650 2720224 37653 2775874 TUITION AND FEES 20023848 20023848 AUXILIARY SERVICES 920192 920192 AGENCY ORGANIZATIONS 225216 225216 EMPLOYEE HOUSING INCOME 41489 41489 CHANGE IN CASH SURRENDER VALU -16946 -16946 21193799 467222 467222 30441628 29717246 724382 724382 724382 31529 55650 31529 58161 54611 3550 3550 OTHER INCOME 900099 28236 28236 28236 25193063 21949967 467222 5134760 5134760 702106 569044 69768 63294 7410484 6006066 736375 668043 725421 585230 79680 60511 824370 665056 90549 68765 570929 460594 62711 47624 7438 7438 47860 47860 85153 68301 16852 101016 101016 2113782 1503669 533710 76403 1171176 865184 294482 11510 350557 286683 5386 58488 499310 499310 2014955 1674479 318199 22277 258501 154091 102360 2050 CONTRACTED SERVICES 2241600 2219344 20800 1456 FOOD SERVICE 1189278 1189278 OTHER EXPENSE 407384 30055 366854 10475 BAD DEBT EXPENSE 320798 320798 252946 196848 51846 4252 26429824 22428790 2889034 1112000 335606 1172006 1843940 218913 8159051 6814249 756067 602117 18000 32481 28931 185060 44099 79361628 27923164 52367605 51438464 19939016 27307627 9183487 5996258 646794 605616 93449107 94246280 532712 831832 3864289 3347242 23500000 21730000 227683 627302 28124684 26536376 X 34103036 34764817 8900790 10039126 22320597 22905961 65324423 67709904 93449107 94246280 -1236761 3622242 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25238954 606162 2802544 1036733 27610927 26326855 1909811 -1998788 998924 25238954 23320906 1097832 2928885 1020768 26326855 21348233 2840236 2272072 3139635 23320906 0.81000 0.19000 false false 1226799 1226799 67421929 18743635 48678294 1463047 1402308 60739 9249853 7777221 1472632 51438464 5996258 F 5996258 CAPITAL LEASE OBLIGATION 627302 627302 X 23445887 3622242 86140 3708382 19737505 5455558 5455558 25193063 21060406 86140 86140 20974266 5455558 5455558 26429824 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOLS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED MAY 31, 2013 AND 2012, THE SCHOOL DID NOT HAVE ANY UNRELATED BUSINESS INCOME, AND ACCORDINGLY, NO UNRELATED BUSINESS INCOME TAX. THE SCHOOL BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS (BASED ON A MORE-LIKELY-THAN-NOT STANDARD FOR SUBSTANTIATION) THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE SCHOOLS INTERNAL REVENUE SERVICE FILINGS FOR THE PREVIOUS THREE YEARS REMAIN SUBJECT TO EXAMINATION. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 54,611 SPECIAL EVENTS EXPENSES 31,529 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B STUDENT ASSISTANCE 5,134,760 BAD DEBT EXPENSE 320,798 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 54,611 SPECIAL EVENTS EXPENSES 31,529 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B STUDENT ASSISTANCE 5,134,760 BAD DEBT EXPENSE 320,798 true true true true true true true false false false false false false false false false false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 THE FULL NONDISCRIMINATION POLICY IS PUBLISHED IN THE SCHOOL PARENT AND STUDENT HANDBOOK WHICH CAN FOUND ON THE SCHOOLS WEBSITE IN ADDITION THE POLICY IS DISCLOSED ON THE SCHOOL APPLICATION PAPERWORK AND IN THE RECRUITING AND ADMISSIONS BROCHURE AUCTION EVENT 87179 55650 31529 20760 1870 4606 700 3593 87179 55650 31529 20760 1870 4606 700 3593 31529 false SCHOLARSHIP/FINANCIAL AID 417 5134760 PUB. TUITI PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 DARLINGTON SCHOOL OFFERS A LIMITED AMOUNT OF FINANCIAL AID TO STUDENTS BASED SOLELY ON FINANCIAL NEED. APPLICANTS ARE REQUIRED TO FURNISH INFORMATION PERTINENT TO THE DETERMINATION OF PARENTAL INCOME AND THE ABILITY TO MEET TUITION REQUIREMENTS. EACH APPLICATION IS CONSIDERED BY DARLINGTON SCHOOL FINANCIAL AID COMMITTEE ON AN INDIVIDUAL BASIS. X X X X X true false X X false false false false false false false false false THOMAS C WHITWORTH 285179 25000 6626 316805 JOSEPH W MONTGOMERY 159966 14974 9263 184203 JAMES M MILFORD 130964 12730 9263 152957 FRINGE OR EXPENSE EXPLANATION SCHEDULE J, PAGE 1, PART I, LINE 1A TRAVEL FOR COMPANIONS - TRAVEL FOR SPOUSES IS PAID IN SITUATIONS WHERE A SPOUSE WOULD NORMALLY ATTEND THAT EVENT TAX INDEMNIFICATION AND GROSS-UP PAYMENTS/HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES - DARLINGTON PROVIDES CLUB MEMBERSHIPS FOR TWO INDIVIDUALS, DUE TO ACCESS TO THESE FACILITIES ARE NEEDED TO CONDUCT SCHOOL BUSINESS. THE MEMBERSHIP ALONG WITH THE TAX GROSS-UP IS INCLUDED IN THE EMPLOYEES' TAXABLE INCOME. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - DUE TO DARLINGTON HAVING A BOARDING COMPONENT, KEY EMPLOYEES DO LIVE ON CAMPUS. PERSONAL SERVICES - A MAID SERVICE IS PROVIDED TO ONE KEY EMPLOYEE. THE HOME IS A LARGE, HISTORIC HOME WHERE DARLINGON FUNCTIONS ARE HELD. A DEV AUTHORITY OF FLOYD COUNTY 237182908 343573BEO 2008-11-13 14000000 CONSTRUCTION OF MIDDLE SCHOOL false false false A 14000000 403141 13596859 false false true true A false false false false false false false false A false false false false true false false false false A false WATTERS & ASSOCIATES BOARD MEMBER 680 LANDSCAPING SERVICES false X 1 24135 FAIR MARKET X FURNITURE 1 13518 FAIR MARKET false false false ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B REVIEW WILL BE CONDUCTED BEFORE FORM 990 IS FINALIZED. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY BY THE BOARD OF TRUSTEES. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A BOARD REVIEWS HEADMASTER PERFORMANCE; HEADMASTER REVIEWS CFO PERFORMANCE. USE NAIS SALARY DATA FOR COMPARABLE SCHOOLS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B BOARD REVIEWS HEADMASTER PERFORMANCE; HEADMASTER REVIEWS CFO PERFORMANCE. USE NAIS SALARY DATA FOR COMPARABLE SCHOOLS. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 COST OF GOODS SOLD 54,611 SPECIAL EVENTS EXPENSES 31,529 STUDENT ASSISTANCE -5,134,760 BAD DEBT EXPENSE -320,798 COST OF GOODS SOLD -54,611 SPECIAL EVENTS EXPENSES -31,529 STUDENT ASSISTANCE 5,134,760 BAD DEBT EXPENSE 320,798